CAclubindia Articles

ST-10% or 12% - HC quashes two Circulars imposing higher rate

Bimal Jain 05 February 2013 at 11:47

Service Tax - 10% or 12% - Delhi HC quashes two Circulars imposing higher rate of Service tax We are sharing with you an important judgement of Honble Delhi High Court in the case of DELHI CHARTERED ACCOUNTANTS SOCIETY (REGD.) versus UNION O

Section 67A - Analysis with respect to Point of Taxation

Manoj Agarwal 05 February 2013 at 11:47

Section 67A Analysis with respect to Point of Taxation Rules, 2011 Clause 143(H) of Chapter V of the Finance Act, 2012 reads as under: (H) after section 67, the following section shall be inserted, namely:- 67A. The rate of servic

Company Secretary - 'Direct entry to the Board Room'

Dave Nagar and Associates 04 February 2013 at 10:56

Word secretary is defined u/s 2(45) of the Companies Act, 1956, a person must be a member of The Institute of Company Secretary of India.. Mother institute, ICSI has developed and is developing a lime lighted profession i.e. Company Secretary ; whe

An Intro to Profession Tax

Suresh M Krishnan 04 February 2013 at 10:56

Profession Tax What is Profession Tax? The meaning of profession tax is the tax on profession. Profession tax is a kind of duty that is levied on the income of professionals engaged in various occupations. Profession tax is levied by

MAT make it easy Part-2

Saurabh Maheshwari 04 February 2013 at 10:55

In continuation of my precious Article.I am writing once again for discussing some advance aspects in MAT. In my previous Article I have discussed the following aspects viz Purpose of introducing MAT, MAT and Total Income & Tax

How to Secure good marks in CA Final SFM?

CA Parul Saxena 04 February 2013 at 10:55

Hello Friends..first of allthanks a lot for giving such a favorable response to my 1st article How to secure good Marks in Financial Reporting?&hell

The easiest way to learn all Accounting Standards

CA SURENDRA KUMAR RAKHECHA 04 February 2013 at 10:53

A student who scores 90 plus marks till Standard XII and one who scores 80 plus marks in Accountancy till graduation; finds tough to clear very first paper of Accountancy with 60 plus marks in CA exams. . There might be many reasons for poor marks

Challenges that India face in key areas of fiscal policy

CA Pankaj Galhotra 02 February 2013 at 11:57

Major challenges that India face in key areas of fiscal policy Introduction Fiscal policy plays an increasingly important role in India. Decisions on fiscal policy, especially if properly synchronized with monetary policy, can help smoothen busi

How ro Increase Quality Advances

CA Satish Badve 02 February 2013 at 11:56

There is always a demand to meet the targets of advances by the higher authorities. Our Finance Minster, Hon. Mr. Chitambaram also asked the nationalized banks to increase their adv

Sustainability Reporting - A New Dimension of a CA

CA Rashmi Ainapur 30 January 2013 at 15:49

Introduction: Global warming, climate change, social degradation and economic crisis are posing serious threats for the organizations to survive. Day by day o